https://www.taxtmi.com/caselaws?id=165948 Notification No. 211/76-Cus. excluded consumable items from exemption, so chart paper and ink cartridges, being items consumed in use and not lasting components of the recorder, were outside the notification and exemption was denied. Pens, however, were treated as reusable parts or accessories of the scientific and technical recorder rather than consumables, so they fell within the exemption. The notification also allowed exemption on production of the NMIC alone where the Collector was otherwise satisfied about the goods' qualifying character, so insistence on a duty exemption certificate was not mandatory on these facts. The exemption was therefore sustained for the pens but not for chart paper or ink cartridges. en-us Mon, 17 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 15:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165948 Notification No. 211/76-Cus. excluded consumable items from exemption, so chart paper and ink cartridges, being items consumed in use and not lasting components of the recorder, were outside the notification and exemption was denied. Pens, however, were treated as reusable parts or accessories of the scientific and technical recorder rather than consumables, so they fell within the exemption. The notification also allowed exemption on production of the NMIC alone where the Collector was otherwise satisfied about the goods' qualifying character, so insistence on a duty exemption certificate was not mandatory on these facts. The exemption was therefore sustained for the pens but not for chart paper or ink cartridges. Case-Laws Customs Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165948